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All Journal Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Riset Akuntansi Aksioma JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdimas Sangkabira ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Jurnal Pepadu Jurnal Abdimas Independen Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Journal of Sharia Economy and Islamic Tourism

Iwan Kusuma Negara

FEB Universitas Mataram

Author-ID : 909104

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Dampak Karakteristik Perusahaan terhadap Keputusan Home Bias Investor di Bursa Efek Indonesia Iwan Kusuma Negara; I Dewa Gde Bisma; Burhanudin
Jurnal Riset Akuntansi Vol 19 No 2 (2020): Jurnal Riset Akuntansi Aksioma, Desember 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i2.96

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan terhadap keputusan home bias investor di Bursa Efek Indonesia. Home bias diukur dengan kepemilikan asing. Sementara itu karakteristik perusahaan diukur dengan Size, Debt to Equity Ratio (DER), Current Ratio (CR), Return on Equity (ROE) dan beta perusahaan. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel DER, CR, ROE dan Beta memiliki pengaruh yang signifikan terhadap home bias. Sedangkan variabel size tidak berpengaruh signifikan terhadap home bias. Namun demikian, variabel CR dan Beta memiliki arah yang berlawanan dengan hipotesis yang diajukan.

PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDENT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA Sulaiman Sarmo; Muttaqillah Muttaqillah; Muhdin Muhdin; Iwan Kusuma Negara
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 2 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i2.3751

This study aims to see the effect of ownership effect, independent commissioner board proportion, firm size on earnings management. This research was conducted at manufacturing companies listed on the IDX 2015-2017, using several tests, namely classical assumptions and multiple regression. The results showed that institutional ownership, independent board representatives and firm size had no effect on earnings management. Meanwhile, leverage affects earnings management. The implication of this research is that if a company has leverage, then there is an indication to carry out earnings management with the aim that the company has profit so that there is the ability to pay the company's debt.

PENGARUH KINERJA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, PUBLIKASI CSR TERHADAP KINERJA KEUANGAN Sulaeman Sarmo; Muhdin Muhdin; Sri Darwini; Iwan Kusuma Negara
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5066

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan, Kepemilikan Saham Publik, Publikasi Csr Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di BEI Tahun 2016-2018). Jenis penelitian ini adalah penelitian asosiatif yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dengan menggunakan data sekunder. Teknik sampling yang digunakan dalam penelitian ini purposive sampling. Sedangkan pengolahan data dalam penelitian ini dilakukan dengan menggunakan regresi berganda dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa Kinerja Lingkungan, Kepemilikan Saham Publik, Publikasi CSR secara simultan maupun secara parsial tidak berpengaruh terhadap Kinerja Keuangan. Implikasi dari penelitian ini adalah bahwa untuk penelitian selanjutnya hendaknya untuk memasukkan size di dalam variable independen, karena ada indikasi berpengaruh terhadap kinerja keuangan. Selain itu proksi yang digunakan untuk variable kinerja lingkungan menggunakan pemeringkatan PROPER dan CSR menggunakan indeks, sedangkan perusahaan yang diteliti perusahaan manufaktur secara keseluruhan.

ANALISIS PENGARUH JUMLAH SAHAM BEREDAR, HARGA SAHAM DAN PERSENTASE SAHAM PUBLIK TERHADAP LIKUIDITAS SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Iwan Kusuma Negara; Winda Paramitha
Distribusi - Journal of Management and Business Vol. 5 No. 2 (2017): Distribusi, September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v5i2.24

ABSTRACTThis research aims to analyze the influence of the number of shares outstanding, share price, and percentage of public shares on stock liquidity of food and beverage manufacturing companies listed on Indonesian Stock Exchange in the period of 2010-2015. Type of research used is associative research with quantitative approach. The sampling technique is using purposive sampling. The analytical tool used multiple linear regression analysis where previously tested the classical assumption. The result of this research indicates that partially the number of shares outstanding has positive and significant influence on stock liquidity. While share price, and percentage of public shares partially have positive influence not significant on stock liquidity. The value of adjusted R square shows that the number of shares outstanding, share price, and percentage of public shares are able to explain the stock liquidity equals to 64.8 per cent. Another finding in this research shows that the number of outstanding shares has the most dominant influence on stock liquidity.Keywords: Number of shares outstanding, share price, percentage of public shares, and stock liquidity.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia) G. A Sri Oktaryani; I Nyoman Nugraha Ardana P; Iwan Kusuma Negara; Siti Sofiyah; I Gede Mandra
Distribusi - Journal of Management and Business Vol. 5 No. 2 (2017): Distribusi, September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v5i2.36

This research examines the effect of Good Corporate Governance (GCG) on firm value by using profitability as intervening variable. Profitability is proxied by Return On Asset (ROA) and Return On Equity (ROE). This study used a quantitative approach and path analysis. The population consists of 35 firms that were listed in Banking sector of Indonesian Stock Exchange over period 2013 – 2015. There are 34 firms are choosen as samples which has published GCG composit index throughout observation years and has not done corporate action that could affect the stock price directly. The findings show that GCG has positive and significant direct effect on firm value. Furthermore, ROA has positive impact on firm value; meanwhile ROE has negative impact on firm value. The results also show that the better the implementation of GCG the higher the Return on Asset. Moreover, the indirect effect of GCG on firm value through profitability is not significant. Keywords: GCG, profitability, ROA, ROE, firm value.

PERSEPSI DAN SIKAP MASYARAKAT TERHADAP RENCANA DIKEMBANGKANNYA WISATA SYARIAH (HALAL TOURISM) DI PROVINSI NUSA TENGGARA BARAT Lalu Adi Permadi; Sri Darwini; Weni Retnowati; Iwan Kusuma Negara; Emilia Septiani
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 2, No 1 (2018)
Publisher : Univeristas Islam Bandung

Tujuan penelitian ini adalah untuk mengetahui Persepsi dan Sikap Masyarakat Terhadap Rencana Dikembangkannya Wisata Syariah (Halal Tourism) Di Provinsi Nusa Tenggara Barat. Metode pembuktian terhadap tujuan penelitian tersebut menggunakan metode penelitian diskriptif. Hasil Penelitian ini menunjukkan bahwa Masyarakat Nusa Tenggara Barat memiliki persepsi yang BAIK terhadap rencana penerapan wisata halal di daerah ini, sikap yang POSITIF terhadap rencana penerapan wisata halal di daerah ini dan dari diagram Kartesius diketahui bahwa hasil rencana penerapan wisata halal dipersepsikan dan disikapi sangat tinggi oleh Masyarakat NTB. Saran untuk pengambil keputusan dalam hal ini Pemerintah NTB harus membuat kebijakan yang mempertahankan persepsi dan sikap itu tetap BAIK dan POSITIF. Dengan membuat kebijakan yang konkrit terkait dengan implementasi pariwisata halal, sehingga tidak sekedar pada tataran hukum atau peraturan daerah. Selain itu sosialisasi perlu dipercepat sehingga masyarakat paham bagaimana wisata halal tersebut akan diterapkan.Kata kunci :

MANAJEMEN USAHA DAN KOPERASI PADA UMKM DAN PENGRAJIN GERABAH DIDESA BANYUMULEK KECAMATAN KEDIRI KABUPATEN LOMBOK BARAT Muhammad Alwi; I Dewa Gde Bisma; Iwan Kusuma Negara; Endang Astuti
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i1.89

Desa Banyumulek memiliki hasil kerajinan tangan yang sudah terkenal dan merupakan salah satu sentra industri kerajinan gerabah yang ada di pulau Lombok. Berbagai jenis kerajinan gerabah yang dibuat di desa ini seperti teko, tong sampah mewah, gentong besar, aneka guci, mangkuk buah, hiasan dinding dan sebagainya. Namun demikian masih lemah dalam manajemen usaha dan koperasi. Kegiatan ini dilaksanakan pada hari Selasa tanggal 12 Oktober 2021 di Aula Desa Banyumulek. Tujuan kegiatan ini adalah memberikan pengetahuan kepada UMKM dan pengrajin Gerabah tentang manajemen usaha dan koperasi. Metode yang digunakan untuk mencapai tujuan ini adalah dengan ceramah dan Focus Group Discussion (FGD) dengan materi manajemen usaha dan koperasi. Hasil dari kegiatan ini adalah UMKM dan pengrajin gerabah sudah dapat mengetahui pentingnya pengetahuan manajemen usaha agar usaha dapat maju dan berkembang kembali. Namun demikian saat ini terjadi kemunduran produksi gerabah yang diakibatkan oleh menurunnya wisatawan yang berkunjung sampai sekarang dan tingginya harga gerabah yang belum mempunyai hak paten, hal ini terjadi karena ketidakamanan dan ketidaknyamananan para pengunjung baik domestik maupun wisatawan Manca Negara. Di samping juga ulah dari pada guide yang meminta 50% sampai dengan 60% insentip dari harga jual gerabah kepada pemilik artshop apabila membawa wisatawan belanja pada artshop mereka, akibatnya para pemilik artshop membeli gerabah kepada pengrajin dengan harga yang murah. Koperasi yang ada menjadi macet akibat ketidakjujuran para pengurus sehingga para pengrajin tidak berniat untuk menjadi anggota koperasi. Disarankan kepada UMKM dan Pengrajin gerabah agar dapat mengelola usaha mereka dengan baik dan masuk menjadi anggota koperasi. Pengurus Koperasi harus jujur dalam menjalankan usaha koperasi sehingga koperasi dapat berkembang dan maju.

ANALISIS TINGKAT KESEHATAN PT. BANK MUAMALAT INDONESIA, TBK DENGAN PENDEKATAN RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL (RGEC) Iwan kusuma Negara
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 5 No. 3 (2016): JMM SEPTEMBER 2016
Publisher : Master of Management, Mataram University

This research aims to analyze the soundness level of PT. Bank Muamalat Indonesia, Tbk (PT. BMI, Tbk) measured by using Risk profile, Good corporate governance, Earning, and Capital (RGEC) approach in the period of 2009-2013. The type of research is applied research. The variables and measurements in this research consist of risk profile factor, good corporate governance factor, earning factor, and capital factor. The result of this research shows that the soundness level of PT. BMI, Tbk in the year of 2009-2013 by using RGEC approach on the whole can be classified as a healthy bank (PK 2). Risk profile factor which is measured by Non Performing Loan (NPL), Interest Rate Risk (IRR), Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), and Cash Ratio (CR) prove a well executed risk management. Good corporate governance factor indicates that PT. BMI, Tbk has had and applied corporate governance very well. Earning factor which is measured by Return On Assets (ROA), and Net Interest Margin (NIM) has increased, and this means the increasing of total assets owned by PT. BMI, Tbk that followed by increasing profit obtained by PT. BMI, Tbk. Capital factor which is measured by Capital Adequacy Ratio (CAR) proves that PT. BMI, Tbk has good capital, which is above the minimum requirement of Indonesian Bank i.e. 8 per cent.Keywords : Soundness Level, RGEC Approach, NPL, IRR, LDR, LAR, CR, ROA, NIM, CAR

PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Iwan Kusuma Negara
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 6 No. 1 (2017): JMM MARET 2017
Publisher : Master of Management, Mataram University

This study aims to predict financial distress on insurance companies listed on the Indonesia Stock Exchange period 2011-2016. Type of research used in this research is descriptive research. Sampling technique in this research using purposive sampling technique. Data collection method in this research is sample survey method. Data collection techniques using documentation techniques. Data analysis technique using Altman Z-Score model with formula Z = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5. The results showed that in the period 2011 there were 2 companies in the category of distress area and 7 companies in the grey area category. In the period 2012 and 2013 there were 3 companies in the category of distress area, 5 companies in the grey area category and 1 company in the category of non-distress area. In the period 2014 there were 5 companies in the category of distress area, 2 companies in the grey area category and 2 companies in the category of non-distress area. In the period 2015 there were 6 companies in the category of distress area, 1 company in the grey area category and 2 companies in the category of non-distress area. And in the period 2016 there were 4 companies in the category distress area, 4 companies in the grey area category and 1 company in the category of no distress area.Keywords : Prediction, Z-Score, Financial Distress, Insurance Companies, Bankruptcy

INVESTOR ASING DAN RETURN PASAR: APAKAH INVESTOR ASING MENDESTABILIZE BURSA EFEK INDONESIA Ni Ketut Surasni; I Dewa Gede Bisma; hermanto hermanto; H Burhanudin; Iwan Kusuma Negara
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 8 No. 1 (2019): JMM Maret 2019
Publisher : Master of Management, Mataram University

The purpose of this study is to analyze the impact of the presence of foreign investors on market returns on the Indonesia Stock Exchange. To see the impact of foreign investor trading activities, this study proposes three hypotheses that will be proven. The first hypothesis is that foreign investors will increase portfolio diversification or the so-called base-broadening hypothesis. The second hypothesis is that foreign investors will cause price pressures on stocks or the price pressure hypothesis. The third hypothesis is that foreign investors use certain strategies in their trading, namely the feedback trading strategy. Of the 401 companies selected 32 companies as samples. Furthermore, from the three hypotheses proposed, the only proven hypothesis is the price pressure. Thus, foreign investors can cause destabilize prices on the Indonesia Stock Exchange. The destabilize implication is that investors are possible to use negative feedback trading strategies to make a profit. Keywords: base-broadening, price pressure, feedback trading

Co-Authors Abdul Mannan, Siti Sofiyah Ahyar, Muhammad Alamsyah AB Animah Animah Anwar, Adrianda Awafiq Abdurrazak Bambang Bambang Biana Adha Inapty, Biana Adha Burhanudin Burhanudin Burhanudin Darwini, Sri Endang Astuti Fadliyanti, Luluk G. A Sri Oktaryani G. A. Sri Oktaryani H Burhanudin Harmaen, Ade hermanto hermanto I Dewa Gde Bisma I Dewa Gde Bisma I Dewa Gde Bisma I Dewa Gede Bisma I Dewa Ketut Yudha S. I Gede Mandra I Nyoman Nugraha Ardana P Iwan Kusmayadi Junaidi Sagir Kusmayadi, Iwan Lalu Adi Permadi Muhammad Alwi Muhammad Mujahid Dakwah Muhdin Muhdin Muhdin Muhdin Muhdin Muhdin, Muhdin mutiara mutiara Muttaqillah Muttaqillah Muttaqillah, Muttaqillah Ni Ketut Surasni Ningsih, Riani Wiliya Pancawati, RR. Sri Permadi, Lalu Adi Prima Astuti Handayani Retnowati, Weni Sarmo, Sulaiman Satarudin Septiani, Emilia Sri Darwini Sulaeman Sarmo Sulaiman Sarmo Sulaiman Sarmo Suprayetno, Djoko Surya, Burhanudin Tridara, Baiq Ninis Wardani, Laila Weni Retnowati Weni Retnowati Winda Paramitha Yulastri, Yuliana Dwi Zainal Abidin

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